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Case Law Details

Case Name : Oceanic Enterprises India Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40398 of 2021
Date of Judgement/Order : 08/09/2022
Related Assessment Year :
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Oceanic Enterprises India Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)

Held that penalty u/s 112(a) imposed on customs broker is justified as importer of undeclared goods and undervalued goods is not traceable and the address as well as GST registration reflected in the d

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